Detail Pendekatan Activity Based Costing Dalam Biaya Kualitas Untuk Menentukan Prioritas Perbaikan Kualitas Dalam Proses Produksi   Oleh:  Amelia, Rosita Meitha Jenis: Article from Bulletin/Magazine Dalam koleksi: Jurnal Teknologi Industri dan Informasi vol. 4 no. 1 (Apr. 2003), page 23-33. Topik: activity based costing; quality cost; activity - based costing Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ84.2 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel Quality is an important aspect. In order to satisfy the customer's need, quality should be improved continuously. Many approaches were established in determininig the priority of quality improvement. In this research we propose the activity - based costing approach for allocating activity which can be divided into cost of conforming (COC) and cost of non conforming (CONC). CONC is cost for non - conforming item and can be classified as non value - added cost. Quality improvement should focus on activities with large contribution in total CONC. This research was conducted at a plastic manufacturer and a soy - sauce manufacturer. From those case studies, we conclude that the usage of activity - based costing approach in quality cost can make quality improvement in production process becomes more systematic and focuses on non value - added activities. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

Copyright © 2006, 2007 Unika Atma Jaya, all rights reserved